Vocational high school must change student's mind set in order to be sure that they become entrepreneurs who will be better and nobler than become employees. This research aimed to determine the effect of teacher's ability in practicing the method of Authentic Problem Based Learning (APBL) and student's attitude to the development of entrepreneurship spirit based on the result of data processing that was obtained that teacher's ability in practicing the method of APBL significantly influenced the development of student's entrepreneurship spirit with coefficient as big as 0.366. Student's attitude influenced to the development of entrepreneurship spirit, with the coefficient as big as 0.179. R[superscript 2] as big as 0.208 it meant that the development of student's entrepreneurship spirit could be explained by teacher's ability variable in practicing the method of APBL and student's attitude as big as 20.8% whereas the rest was influenced by another variable which was not entered in this research.